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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of deferred tax assets and liabilities |
|  | Years Ended December 31, |
|  | 2019 |  |  | 2018 |
Deferred Tax Assets: |  |  |  |  |  |
Tax benefit of net operating loss carry-forward |  | $ | 11,828,268 |  |  | $ | 6,465,826 |
Depreciation and amortization |  |  | 27,949 |  |  |  | (5,102 | )
Accrued liabilities |  |  | 360,204 |  |  |  | 261,876 |
Stock based compensation |  |  | 34,493 |  |  |  | - |
Interest Expense |  |  | - |  |  |  | 740,285 |
R&D Credit |  |  | 851,413 |  |  |  | 393,165 |
Total deferred tax assets |  |  | 13,102,327 |  |  |  | 7,856,050 |
Valuation allowance for deferred tax assets |  |  | (13,102,327 | ) |  |  | (7,856,050 | )
Deferred tax assets, net of valuation allowance |  | $ | - |  |  | $ | - |
Schedule of valuation allowance |
|  | Years Ended December 31, |
|  | 2019 |  |  | 2018 |
Beginning of the year |  | $ | 7,856,050 |  |  | $ | 4,726,411 |
Change in valuation account |  |  | 5,246,277 |  |  |  | 3,129,639 |
End of the year |  | $ | 13,102,327 |  |  | $ | 7,856,050 |
Schedule of effective income tax rate reconciliation |
|  | Years Ended December 31, |
|  | 2019 |  |  | 2018 |
U.S. federal statutory rate |  |  | (21.0 | )% |  |  | (21.0 | )%
Federal true ups |  |  | 0.8 | % |  |  |  |
State taxes, net of federal benefit |  |  | (6.2 | )% |  |  | (6.9 | )%
Share-based compensation |  |  | - | % |  |  | - | %
Effect of U.S. tax law change |  |  | - | % |  |  | - | %
Change in valuation allowance |  |  | 27.1 | % |  |  | 25.8 | %
Nondeductible expenses |  |  | 0.5 | % |  |  | 2.0 | %
R&D credit |  |  | (2.4 | )% |  |  | (3.2 | )%
Stock Options |  |  | - | % |  |  | 3.3 | %
Foreign rate differential |  |  | (0.2 | )% |  |  |  |
China liquidation |  |  | 1.4 | % |  |  |  |
Effective income tax rate |  |  | - | % |  |  | - | %

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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